Amcor

Sustainability strategy and accountability
Amcor discloses its process for identifying and prioritising its most relevant sustainability impacts as well as the outcome of this process, in relation to its sustainability strategy. The company provides evidence that its highest governance body has expertise regarding the company’s most material nature-related topics. 

Solid and air pollution
Amcor reports some activities to reduce plastic use and waste in its own operations.

No leading practices were identified in the social inclusion and community impact area.

Sustainability strategy and accountability
The company does not disclose group-wide targets on key sustainability topics for the most material parts of its value chain. The company does not report consistently against all its targets. While the company has reported one of the materiality assessment outcomes as “Executive Compensation”, however no evidence that the company links performance criteria in senior executives’ remuneration policies to targets and objectives which cover nature (including biodiversity), and social issues could be found. 

Stakeholder engagement
The company does not disclose an overview of the issues raised during its stakeholder engagement activities. The company does not sufficiently describe the process of engaging with its stakeholder groups. 

Lobbying
The company discloses a list of trade associations of which it is a member wherever it operates. The company does not disclose a clear and detailed framework for assessing alignment of its trade associations with nature-positive policies. The company does not report (potential) misalignment between the lobbying activities of its trade associations and nature-positive policies. 

Impact and dependencies assessment
The company does not disclose any assessment of its impacts on nature, including biodiversity, within its own operations. The company does not disclose any assessment of its impacts on nature, including biodiversity, in its supply chain. The company does not disclose any assessment of its dependencies on nature within its own operations. The company does not disclose any assessment of dependencies on nature of its upstream business relationships. 

Key areas and species
The company does not disclose the locations that are in or adjacent to areas important for biodiversity within its own operations. The company does not disclose the locations of its suppliers that are in or adjacent to areas important for biodiversity. The company does not disclose species populations existing in or adjacent to its own locations. The company does not disclose species populations existing in or adjacent to the locations of its suppliers. The company does not disclose the status according to national and international conservation lists of species identified in its own locations. 

Ecosystem conversion and restoration
The company does not disclose a commitment to ensure zero conversion. The company does not disclose activities to achieve conversion-free supply chains. The company does not disclose time-bound targets to achieve conversion-free supply chains. The company does not disclose a commitment to minimise ecosystem conversion. The company discloses some activities to minimise ecosystem conversion. The company does not disclose a commitment to restore ecosystems. The company does not disclose details and outcomes of ecosystem restoration projects in areas affected by its own operations or by its suppliers. 

Resource exploitation and circularity
The company does not disclose its inputs, including its material footprint. The company does not report quantitatively on its group-wide circularity performance. The company does not disclose activities to improve soil health or agrobiodiversity in its production or sourcing practices. The company does not disclose a target to improve soil health in its production or sourcing practices. 

Water
No evidence that the company reduces water withdrawal across the company’s own operations was found. The company does not disclose a time-bound target to reduce water withdrawal across its own operations. The company reports how much water is withdrawn for its own operations in water-stressed areas. The company does not engage with suppliers to reduce water withdrawal. The company does not report a decrease in water pollution. The company does not disclose its processes for managing and monitoring discharge water quality. The company does not regularly report on water pollution. The company does not disclose targets to reduce water pollution. The company does not disclose a commitment to respect the right to water. The company does not disclose its processes for implementing preventive and corrective action plans for identified specific risks to the right to water and sanitation in its own operations. 

Solid and air pollution
The company has reported that the hazardous waste produced by their sites is managed by regional teams in accordance with local- and country-level legislation. However, this is not sufficient to translate into evidence that the company reduces the production of hazardous waste. No evidence that the company reduces plastic use and waste in its own operations was found. The company does not report on the amount of plastic waste generated and proportions directed from or to disposal. The company has reported that they track emissions based on the GHG Protocols. They further report that their calculations include carbon dioxide (CO2), methane (CH4), and nitrous oxide (N2O). However, no disclosure on the actual on the actual amount of CO2, CH4 and N2O generated could be found. The company does not report time-bound targets to reduce air pollutants across the most material parts of its value chain. 

GHG emissions
Whilst the company has reported a quantitative reduction in its GHG emissions intensity from 2020 to 2021, it does not state that this resulted in any net reductions of its scope 1 and 2 emissions. The company does not disclose a time-bound target to reduce its scope 1 and 2 emissions.  The company does not report progress against its scope 1 and 2 emissions target. No evidence that the company’s scope 1 and 2 emissions target is aligned with a 1.5-degree trajectory was found. The company is reducing its scope 3 emissions. The company does not disclose a time-bound target to reduce its scope 3 emissions.  The company does not report progress against its scope 3 emissions target. No evidence that the company’s scope 3 emissions target is aligned with a 1.5-degree trajectory was found. 

Invasive species
No evidence was found that the company identifies the activities that could lead to the introduction of invasive species in its own operations. No evidence was found that the company identifies the activities that could lead to the introduction of invasive species in its value chain. 

Safe, clean, healthy and sustainable environment
The company states that it is ‘committed to protecting the environment and the communities in which it operates’, however this does not translate into an explicit commitment to respect the right to a safe, clean, healthy and sustainable environment. No evidence that the company tracks its actual or potential negative impacts on the health of local communities was found. The company is not committed to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders. 

Indigenous Peoples’ and land rights 
The company does not disclose a commitment to respect Indigenous Peoples’ rights. The company does not disclose its processes for identifying and recognising the rights of Indigenous Peoples when activities in its own operations may impact their rights, nor does it describe how it obtains Indigenous Peoples’ free, prior and informed consent. The company does not disclose a commitment to respect ownership and use of land and natural resources and related legitimate tenure rights, as set out in the relevant part(s) of the VGGTs or the IFC Performance Standards. No evidence was found that the company requires its business relationships to have a process to identify legitimate tenure rightsholders, paying particular attention to vulnerable or marginalised tenure rightsholders, and to negotiate with them to provide adequate compensation. 

While the company conducts a materiality/risk assessment to identify the main risks to the business and it has identified human rights broadly as a risk, there is no evidence it has a process to identify which human rights are at risk of being impacted by it own operations, in specific locations or through specific activities, as part of a human rights due diligence process. No evidence that the company describes its process for assessing its human rights risks and discloses what it considers to be its salient human rights issues was found.  The company discloses its remediation processes to remediate its modern slavery risk, however, it does not describe its global system to take action to prevent, mitigate or remediate its salient human rights issues, and this includes a description of how its global system applies to its supply chain. No evidence that the company provides an example of the conclusions reached and actions taken or to be taken on at least one of its salient human rights issues as a result of assessment processes was found.  While the company discloses the categories of stakeholders it engages with generally on sustainability issues, it is not clear if these stakeholders are those whose human rights have been or may be affected by its activities. No evidence that the company provides examples of its engagement with stakeholders whose human rights have been or may be affected by its activities was found. 

The company has a publicly available policy statement which shows it is committed to respecting the health and safety of workers.  The company has a publicly available policy statement which shows it expects its suppliers to commit to respecting the health and safety of their workers. No evidence that the company discloses a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage was found. No evidence that the company describes how it determines a living wage for the regions where it operates was found. No evidence that the company describes how it works to support the payment of a living wage by its suppliers was found. The company discloses the proportion of its total direct operations workforce covered by collective bargaining agreements. No evidence that the company describes how it works to support the practices of its suppliers in relation to freedom of association and collective bargaining was found.  

The company discloses a global tax strategy. The company discloses that it conducts periodic risk assessments to identify corruption and bribery risk, however, it does not describe the process to identify its bribery and corruption risks and impacts in specific locations or activities covering its own operations. The company includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. No evidence that the company has a publicly available policy statement or policy setting out its lobbying and political engagement approach was found. No evidence that the company has a publicly available policy statement that specifies that it does not make political contributions was found.